If you are paying the premium through your wages, and then being reimbursed directly, you would not need to pay tax on the reimbursement.
Please see IRS Publication 502 for more information about situations where you may or may not need to report excess reimbursement in your gross income (excerpt below):
Premiums paid by you.
If you pay either the entire premium for your medical insurance or all the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have excess reimbursement. Generally, you don't include the excess reimbursement in your gross income. However, gross income does include total payments in excess of $410 a day ($150,060 for 2024) for qualified long-term care services.
Premiums paid by you and your employer.
If both you and your employer contribute to your medical insurance plan and your employer's contributions aren't included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution.
If you aren't covered by more than one policy, you can figure the amount of the excess reimbursement you must include in gross income using Worksheet B (included in Publication 502).
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